Introduction to ASC 740/FAS 109: 3 Steps to Easier Tax Provision Preparation (Completed)
Date: Friday, December 1, 2017
Instructor: Shamen Dugger
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
Ms. Dugger will spend Part 1 guiding you through a three-step process to help simplify understanding of complex ASC 740/FAS 109 concepts.
ASC 740/FAS 109 (Accounting for Income Taxes) is an often-challenging area to understand for non-tax provision professionals. Mitigate ASC 740/FAS 109 challenges and build a solid ASC 740/FAS 109 foundation in this 2-part online CPE seminar with tax expert Shamen Dugger, CPA, J.D.
Who Should Attend
Tax professionals who want a basic understanding of ASC 740/FAS 109 concepts and the tools to prepare basic tax provisions will benefit from this seminar.
Topics Covered
- Permanent/temporary book vs. tax differences
- Deferred tax accounting
- Valuation allowance
- Deferred tax assets/liabilities
- Current vs. deferred tax expense/(benefit)
Learning Objectives
- Evaluate and apply complex ASC 740/FAS 109 concepts via a three step process
- Recogize complex tax provision preparation via a three step process
- Evaluate and leverage a tax provision template for use in basic tax provision preparation
Level
Overview
Instructional Method
Group: Internet-based
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
None
Advance Preparation
None
